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| Tekijä: | Raimondos-Moller, P. Woodland, A. D. |
| Otsikko: | Measuring tax efficiency: a tax optimality index |
| Lehti: | Journal of Public Economics
2006 : NOV, VOL. 90:10-11, p. 1903-1922 |
| Asiasana: | taxation |
| Kieli: | eng |
| Tiivistelmä: | The aim of this study is to introduce an index of tax optimality that measures the distance of some current tax structure from the optimal tax structure in the presence of public goods. The article also shows how the basic methodology can be altered to derive a revenue equivalent uniform tax, which measures the tax burden implied by the public sector. The study uses numerical example to illustrate the method and extension of the analysis to handle models with multiple households and nonlinear taxation structures are undertaken. |
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